https://www.taxtmi.com/caselaws?id=785167 Issue concerns validity of a penalty notice under section 271(1)(c) for failing to specify the precise charge, where the notice mechanically retained both limbs of the provision without striking the inapplicable portion. The legal basis is that a notice must clearly inform the addressee of the exact allegation; failure to do so renders the notice fatally defective and vitiates the penalty proceedings. Reliance on precedent establishing that non-specification of particular charge in a notice under the relevant penalty provision nullifies the penalty process results in allowance of the appeal. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785167 Issue concerns validity of a penalty notice under section 271(1)(c) for failing to specify the precise charge, where the notice mechanically retained both limbs of the provision without striking the inapplicable portion. The legal basis is that a notice must clearly inform the addressee of the exact allegation; failure to do so renders the notice fatally defective and vitiates the penalty proceedings. Reliance on precedent establishing that non-specification of particular charge in a notice under the relevant penalty provision nullifies the penalty process results in allowance of the appeal. Case-Laws Income Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785167